Find closest multiple of $55$ to $168$. We see that $3 \times 55 = 165$ is the nearest. Now subtract $165$ from $168$ to get reminder $3$. Add $3$ to quotient.
Find closest multiple of $55$ to $385$. We see that $7 \times 55 = 385$ is the nearest. Now subtract $385$ from $385$ to get reminder $0$. Add $7$ to quotient.
Since $0$ is less than $55$, stop the division. The reminder is $0$. The topmost line $00307$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $307$.